If I move overseas, will my US apartment still be considered a domicile for tax purposes?

The question of domicile is actually more complex than just property ownership. For US tax purposes, domicile is generally considered to be the place you consider your permanent home - where you intend to return even if you're living elsewhere temporarily. It's about your intent and connections more than just property. If you move overseas but maintain significant ties to the US (keeping your apartment unfurnished and available for your use, maintaining US bank accounts, driver's license, voter registration, etc.), the IRS could potentially view you as maintaining your US domicile. However, if you clearly establish a new life abroad (getting permanent residency in Singapore, moving your personal belongings there, enrolling kids in school there, etc.), then you could argue you've changed your domicile, even if you still own property in the US. Keep in mind that even if you establish a new domicile abroad, you'll still be a US citizen (assuming you are one), which means you're still subject to US taxation on worldwide income. You might qualify for Foreign Earned Income Exclusion or Foreign Tax Credits depending on your situation.

I went through something similar last year when I moved to Thailand. The tax situation was driving me crazy until I found https://taxr.ai - it literally saved me thousands! I uploaded my documents (previous returns, property info, etc.) and it analyzed my specific situation. It determined that yes, I still owned US property, but since I had established clear residence abroad (local bank accounts, lease agreement, utility bills), my "domicile" for tax purposes had actually changed. The tool helped me understand that domicile is more about your intent and where you plan to return to long-term rather than just property ownership. I ended up qualifying for the Foreign Earned Income Exclusion which saved me a ton!

Just wanted to follow up - I tried https://taxr.ai after seeing the recommendation here and it was incredibly helpful for my complex dual citizen situation! The system analyzed all my documents and gave me a detailed breakdown of my tax residency status in both the US and Canada. It showed me exactly how the US-Canada tax treaty applied to my situation with properties in both countries. The most helpful part was that it identified specific evidence I should maintain to prove my tax residency status to both tax authorities. I have much more confidence going into tax season now and actually learned I was overpaying in both countries! Definitely worth checking out if you're dealing with international tax questions.

If you're having trouble getting clear answers about your tax residency status, I'd recommend trying https://claimyr.com to connect directly with an IRS agent. I was going in circles with similar questions last year and couldn't get through on the regular IRS line (was on hold for HOURS). Claimyr got me connected to a real IRS agent within 15 minutes who clarified exactly how my overseas property was viewed for tax purposes. They have a demo video at https://youtu.be/_kiP6q8DX5c that shows how it works. Basically, they use technology to navigate the IRS phone system for you and call you when they have an agent on the line. The agent explained that merely owning US property doesn't automatically create domicile - it's about your overall connections to the US vs. your new country. They asked about things like where I keep personal belongings, where my family is, voting registration, etc.

I need to eat my words and follow up on my skeptical comment. After struggling for weeks with this domicile question for my move to Dubai, I broke down and tried Claimyr. Within 20 minutes (!!!), I was talking to someone in the IRS international tax department. The agent walked me through the specific factors they look at when determining domicile: where your permanent home is, where your family lives, where your personal belongings are located, where you're registered to vote, where you have driver's licenses/bank accounts, and most importantly - your demonstrated intent to return to the US or stay abroad permanently. For my specific situation with property in both countries, they explained exactly what documentation to maintain to support my position if I'm ever questioned. Completely worth it - saved me thousands in potential mistakes.

One thing that hasn't been mentioned yet is the Substantial Presence Test, which is separate from the domicile question. Even if you establish a new domicile abroad, you could still be considered a US tax resident if you spend too many days in the US. The formula is: all days present in current year + 1/3 of days in previous year + 1/6 of days in the year before that. If that total is 183 or more, you're considered a US resident for tax purposes unless you qualify for exceptions. So if you're planning to visit your US apartment regularly, be careful about tracking your days!

As someone who moved from Boston to Malaysia 3 years ago while keeping my condo in the US, here's my practical experience: 1) The IRS looks at your overall situation to determine domicile - not just property ownership 2) I still file US taxes (citizens must), but qualify for Foreign Earned Income Exclusion 3) I rent out my US condo and pay US tax on that income (it's US source) 4) Key for proving foreign domicile: foreign bank accounts, housing contract, utility bills, foreign driver's license, club memberships, etc. 5) Document your moving expenses and shipping of personal belongings This isn't just about taxes but also state-specific obligations. I formally terminated my MA residency to avoid state taxes. The most helpful thing was keeping a detailed calendar of my physical presence in each country.

This is such a timely question! I'm currently dealing with a similar situation as a tax preparer who specializes in expat returns. The key distinction everyone's touching on is absolutely correct - domicile is about intent and your center of vital interests, not just property ownership. The IRS looks at the totality of circumstances including where you maintain bank accounts, voter registration, professional licenses, family ties, and personal belongings. For your Singapore move specifically, a few important considerations: 1) Singapore doesn't have a tax treaty with the US, so you won't get treaty benefits that might reduce withholding on US-source income 2) If you do rent out the NYC apartment later, you'll face 30% withholding on gross rental income (not net) unless you elect to treat it as effectively connected income and file a US return 3) Keep detailed records of your move - shipping receipts, lease agreements in Singapore, utility connections, etc. This documentation will be crucial if the IRS ever questions your domicile change 4) Consider the timing of your move for tax purposes - if you move mid-year, you might want to file as a dual-status taxpayer The Foreign Earned Income Exclusion will likely be your friend here, assuming you meet either the physical presence or bona fide residence test. Just remember it only applies to earned income, not investment income or rental income from your US property.

Great question! I went through something very similar when I moved to London while keeping my apartment in Chicago. The domicile determination can be tricky, but here's what I learned: The IRS considers multiple factors beyond just property ownership when determining domicile - it's really about where you consider your "permanent home" and intend to return to. Some key factors they look at: - Where your family lives - Location of personal belongings and sentimental items - Bank accounts and financial ties - Voter registration and driver's license - Professional licenses and business interests - Social and religious connections Since you're keeping the NYC apartment unfurnished and not renting it out, that actually works in your favor for establishing Singapore as your new domicile. The fact that you're moving your family there and presumably establishing a new life (bank accounts, housing, etc.) shows clear intent to make Singapore your primary home. One thing to be extra careful about: even if you establish foreign domicile, track your days in the US carefully. Too many days back home visiting your apartment could still trigger US tax residency under the Substantial Presence Test. Also, since Singapore doesn't have a tax treaty with the US, make sure you understand how Singapore will tax you as well - you don't want to end up with unexpected double taxation on any income streams. Document everything about your move - it'll be invaluable if questions ever arise!

This thread has been incredibly helpful! I'm planning a similar move to Australia while keeping my property in San Francisco, and the domicile vs. property ownership distinction is much clearer now. One additional point I'd add based on my research: if you're planning to eventually return to the US and want to maintain your domicile here (rather than establishing a new one abroad), you need to be very intentional about maintaining those ties everyone mentioned. Things like keeping your voter registration active, maintaining US bank accounts as your primary accounts, and storing important personal belongings in your US apartment can help demonstrate that Singapore is temporary even if it's for several years. The key seems to be consistency between your actions and your stated intent. If you truly intend to make Singapore your permanent home, then fully commit to establishing those ties there. But if you see it as a temporary assignment with plans to return, make sure your actions support that narrative. Has anyone dealt with the state tax implications? I'm wondering if California will try to claim I'm still a resident even if I establish foreign domicile for federal purposes.

This is such a great discussion! I've been following along because I'm in a similar situation - moving to Japan next year but keeping my Denver condo. One aspect I haven't seen mentioned yet is the impact on future estate planning. If you establish foreign domicile, it can affect how your US property is treated for estate tax purposes. The IRS looks at domicile at the time of death, not just during your lifetime, which could be important if you're planning to eventually pass the NYC apartment to family members. Also, for those mentioning the challenges of reaching the IRS - I've found that written correspondence through certified mail sometimes gets better responses than phone calls for complex international tax questions. The IRS has specific addresses for international taxpayer inquiries, and having written documentation of their responses can be valuable if your situation is ever questioned later. @Chloe Martin - given that Singapore has no tax treaty with the US, you might also want to research whether Singapore will consider you a tax resident there and how they'll treat any US-source income (like potential future rental income from your apartment). Some countries have very different rules about what constitutes tax residency, and you don't want any surprises on the Singapore side either!

This is such a comprehensive discussion! As someone who recently went through a similar international move, I wanted to add a few practical considerations that might be helpful. One thing that really helped me was creating a "domicile transition checklist" to ensure I was consistent in establishing my new foreign domicile. This included things like: - Opening local bank accounts and making them your primary accounts - Getting local phone service and utility accounts in your name - Registering with local tax authorities in Singapore - Getting a local driver's license (if you plan to drive there) - Joining local clubs, gyms, or community organizations - Establishing relationships with local service providers (doctors, dentists, etc.) The key insight from my tax attorney was that the IRS looks for a "preponderance of evidence" - they want to see that the majority of your life connections point to your new country rather than the US. Since you're keeping your NYC apartment unfurnished and not renting it out, document this decision well. Having it sit empty (rather than being set up as a home you could immediately return to) actually supports the argument that Singapore has become your primary domicile. Also consider the timing of your move - if you move mid-year, you might benefit from filing as a dual-status taxpayer for that transition year, which could optimize your tax situation. Good luck with your move! Singapore is an amazing place to live.

This has been an incredibly informative thread! As someone who works in international tax compliance, I wanted to add a few technical points that might help clarify the domicile vs. tax residency distinction for @Chloe Martin and others in similar situations. First, it's important to understand that "domicile" and "tax residency" are actually separate concepts, though they often overlap. Domicile is more of a legal concept about your permanent home and intent, while tax residency can be determined by various tests (physical presence, closer connection, etc.). For US citizens, you'll always be subject to US taxation on worldwide income regardless of domicile - but establishing foreign domicile can be crucial for: 1) Qualifying for Foreign Earned Income Exclusion 2) State tax purposes (as others mentioned) 3) Estate planning implications 4) Potential future expatriation decisions Regarding your specific Singapore situation - the lack of a tax treaty actually makes documentation even more important. Without treaty protections, you want to be absolutely clear about your status to avoid any double taxation issues. One practical tip: consider getting a formal legal opinion from a tax attorney about your domicile change, especially given the value of NYC real estate. The cost upfront could save significant issues later if the IRS questions your position. The physical presence test for Foreign Earned Income Exclusion (330 days in any 12-month period) might be easier for you to meet than the bona fide residence test initially, so track your days carefully from day one of your move.